Stay ahead in the evolving landscape of sustainable finance and ESG. This page offers practical tools and insights for banking and finance practitioners to leverage environmental, social, and governance criteria. Navigate regulatory challenges and seize opportunities for sustainable investment, ensuring compliance and fostering ethical financial practices. From green bonds to responsible lending, equip yourself with the knowledge to integrate ESG principles into your legal advisory services efficiently and confidently.
Law360, Expert Analysis: On 22 July 2026, the UK Supreme Court handed down its judgment in Great Asia Maritime Ltd v Orion Shipping and Trading LLC...
This week's edition of Banking and Finance weekly highlights includes: (1) the LMA updates leveraged finance and real estate finance documentation;...
The government has published details of the ‘Register your rental property’ service, which forms part of the second phase of Renters’ Rights Act 2025...
UK Finance has responded to HMRC’s July 2026 technical consultation on draft legislation concerning crypto loans and liquidity pools, taxation of...
Invoice discounting and factoringThe popularity of financing business through the invoice discounting and factoring of receivables has grown...
Foreign exchange (FX) derivativesWhat is a FX derivative?A foreign exchange (FX) derivative is a type of derivative whose payoff depends on the FX...
Types of debt securitiesWhat are debt securities?In the context of the debt capital markets, the term 'debt security' means a financial instrument,...
An introduction to repo and the Global Master Repurchase Agreement (GMRA)Coronavirus (COVID-19): This Practice Note contains information on subjects...
Introductory guide to sustainable finance and ESG for finance lawyersThis Practice Note is intended as an introductory guide to sustainable finance for transactional banking and finance lawyers. It also provides an overview of the regulatory environment around sustainable finance.Detailed
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
0330 161 1234